Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking)

Pengaruh Efisiensi Operasional, Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Perusahaan Perbankan Di Indonesia: Sebelum Dan Masa Pandemi Covid-19

Sparta Sparta — 2024-08-26

Penelitian ini bertujuan untuk mengetahui pengaruh efisiensi operasional, risiko kredit, dan risiko likuiditas terhadap profitabilitas perusahaan perbankan di Indonesia: sebelum dan masa pandemi covid-19 dengan variabel kontrol bank size. Penelitian ini dilakukan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Populasi penelitian adalah laporan tahunan bank konvensional di Indonesia sehingga jumlah sampel yang diperoleh sebanyak 26 bank dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan efisiensi operasional berpengaruh positif signifikan terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko kredit tidak berpengaruh terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko likuiditas berpengaruh negatif signifikan terhadap profitabilitas sebelum pandemi covid-19 dan tidak memiliki pengaruh terhadap profitabilitas masa pandemi covid-19, pandemi covid-19 berpengaruh signifikan terhadap profitabilitas serta bank size berpengaruh negatif terhadap profitabilitas sebelum pandemi covid-19 dan tidak berpengaruh terhadap profitabilitas saat pandemi covid-19.

Analisis Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba

Lediana Sufina — 2024-08-26

This study aims to determine and analyze the influence of good corporate governance as proxied by institutional ownership, managerial ownership, audit committee, and financial distress on earnings management. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Purposive sampling technique was used to determine the sample in this research, resulting in 23 transportation and logistics companies. Data was obtained from secondary data from financial reports of transportation and logistics companies registered on the IDX and each company's website. The results of this study indicate that institutional ownership, managerial ownership and audit committees have no effect on earnings management. Meanwhile, financial distress has a positive effect on earnings management.

The Impact of Mergers and Acquisitions on the Financial Ratios of Companies Registered with the KPPU

Hendra Gunawan — 2024-08-29

This study aims to determine the impact of mergers and acquisitions on company financial performance as proxied by liquidity ratios, profitability ratios and efficiency ratios. Data is obtained from financial reports by comparing financial performance ratios before and after mergers and acquisitions. Hypothesis testing uses the Wilcoxon rank test and paired sample t-test. The test results show that there is a significant difference in the liquidity ratio. Meanwhile, profitability ratios and efficiency ratios did not find any significant changes between before and after the merger and acquisition. This study has a limited number of years used to compare financial performance. Future research is expected to use a larger sample of years.

Analisis Kemandirian Keuangan Daerah pada Kabupaten dan Kota di Pulau Jawa Tahun 2016 – 2023

Muhammad Nasim Harahap — 2024-08-26

This research was conducted with the aim of determining whether or not there is an influence of the Human Development Index, Capital Expenditure, Employee Expenditure and Population Density factors on Regional Financial Independence in Regencies and Cities on the Island of Java in 2016-2023. This research consists of 93 regencies/cities on the island of Java. The data used in this research uses secondary data from panel data for 8 (eight) years 2016-2023. Data obtained from the Directorate General of Fiscal Balance and the Central Statistics Agency were processed using the Eviews 10 application. The results of this research partially show that the Human Development Index variable has a significant effect on Regional Financial Independence, the Capital Expenditure variable has no effect on Regional Financial Independence, the Employee Expenditure variable has an effect significant effect on Regional Financial Independence, and Population Density has a significant effect on Regional Financial Independence. Simultaneous results of the variables Human Development Index, Capital Expenditures, Employee Expenditures, and Population Density have a significant effect on the Financial Independence of Regencies and Cities on the Island of Java in 2016-2023. The results of the coefficient of determination test produce that the independent variable influences the dependent variable by 92.76% and the remaining 7.24% is explained by other variables not included in the regression and panel estimation models in this study.

Analisis Uji Beda Dampak Pandemi Covid-19: Peran Struktur Modal Dan Kinerja Perusahaan

Rimi Mais — 2024-08-26

This research aims to determine the effect of capital structure on the financial performance of finance companies listed on the Indonesia Stock Exchange for the 2017-2021 period before and during the Covid-19 pandemic. The variables used to measure capital structure are debt to equity ratio (DER), debt to asset ratio (DAR), equity to asset ratio (EAR) and long term debt to equity ratio (LTDE). Meanwhile, the variable used to measure the company's financial performance is the return on equity (ROE) profitability ratio. This research uses quantitative research methods, which are measured using panel data which is a combination of time series data (time-series) and cross-section data and processed using Eviews. The population of this research is companies listed on the Stock Exchange Indonesian Securities from 2017 to 2021. The sample was determined based on the purposive sampling method, with a total sample of 14 companies. The data used in this research is secondary data. The data collection technique uses the documentation method via the official IDX website: www.idx.co.id. Hypothesis testing uses panel data regression, t test, f test and coefficient test. Research results before the pandemic showed that DER had a negative effect on ROE, DAR had a positive effect on ROE, EAR had no effect and was not significant on ROE and the Long Term Debt to Equity Ratio had no effect on ROE. So when the Covid-19 pandemic occurred, research results showed that DER, DAR, EAR & LTDE had no effect on ROE, which means that financial performance is not solely determined by capital structure.

The Influence Of Millennial Leadership In The 4.0 Era On Employee Performance

Edi Komara — 2024-08-26

The purpose of this research is to determine the influence of leadership style, motivation and work environment on PT XYZ employee performance.. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale diagram. The sampling method used a saturated sampling technique using all employees as the population and obtained 62 respondents. This research is quantitative research using an associative strategy. Data processing using SPSS version 25 for Windows with Multiple Linear Regression Test. This multiple linear regression analysis test aims to determine the relationship between Leadership Style, Work Motivation and Work Environment which influence employee performance. The results of the research show that Leadership Style, Work Motivation, and Work Environment partially have a positive and quite significant effect on Employee Performance.

Pengaruh Beban Kerja dan Lingkungan Kerja Terhadap Turnover Intention Dengan Stress Kerja Sebagai Variabel Intervening

Kiki Rahmawati Santoso — 2024-08-26

This study aims to analyze the influence of workload on job stress, the influence of the work environment on job stress, the influence of workload on turnover intention, the influence of the work environment on turnover intention, and the influence of job stress on turnover intention. This research uses a quantitative method with a survey approach. Researchers collected data by distributing questionnaires. The population in this study is all employees of the Smalrt Branch Bank Mandiri Banking in Region IV Jakarta 2, totaling about 100 respondents. The sampling technique in this study is saturation sampling, where all population members are used as samples, resulting in 100 respondents in this research. In this study, data processing and evaluation are done using Structural Equation Modeling (SEM PLS) with the software Smart PLS 3.0.
The results of the study show that there is a significant positive influence of workload and the work environment on job stress. There is no significant influence of workload on turnover intention. There is a significant positive influence of the work environment and job stress on turnover intention. For future researchers, it is recommended to further develop this study with other variables such as competency, leadership, and compensation existing in Bank Mandiri.